2002 (1) TMI 824 - AT - Customs

Summary

The Revenue appealed against an order dropping a duty demand of Rs. 10,29,639 due to misclassification of imported goods. The Commissioner of Customs (Appeals) reversed the order-in-original without deciding the classification dispute, leading to a mis-carriage of justice. The appellate tribunal accepted the Revenue's appeal and sent the matter back to the adjudicating authority for a fresh decision.